Course materials sales tax

AN ACT Relating to establishing a sales and use tax exemption for 1
required course materials at public institutions of higher education; 2
adding a new section to chapter 82.08 RCW; adding a new section to 3
chapter 82.12 RCW; and creating new sections. 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:5
NEW SECTION. Sec. 1. The legislature finds that the rising 6
costs of textbooks and other required course materials pose a 7
significant financial burden on students pursuing higher education. 8
To promote educational accessibility and reduce expenses for 9
students, it is the intent of the legislature to exempt required 10
course materials from retail sales and use taxes.11
The legislature finds that precedence has been set for this 12
policy as 36 states and Puerto Rico have some form of sales tax 13
exemption for course materials either through a direct exemption, no 14
sales taxes, or through not taxing digital goods. 15
The legislature finds that nationwide, the price of textbooks 16
increases on average six percent each year, doubling every 11 years, 17
and has increased 1,041 percent between 1977 and 2015. The 18
legislature finds that these increases have direct impacts on student 19
success as 65 percent of college students report not buying a 20
H-0919.1
HOUSE BILL 1751
State of Washington 69th Legislature 2025 Regular Session
By Representatives Timmons, Rude, Salahuddin, Entenman, Nance,
McEntire, Scott, Thomas, Kloba, Reeves, Stonier, Richards, Reed,
Schmidt, Farivar, Rule, Mena, Simmons, Zahn, Fosse, Shavers, Obras,
Jacobsen, Paul, Parshley, Thai, Hill, Pollet, and Ramel
Read first time 01/30/25. Referred to Committee on Finance.
p. 1 HB 1751
textbook because of cost and 11 percent report skipping meals in 1
order to afford course materials. 2
The legislature recognizes that students who qualify for 3
Washington's state financial aid programs can use funds to purchase 4
textbooks, required course materials, and other necessary materials 5
for their academic success. The legislature finds that nationwide 6
5,200,000 undergraduate students spend an average of $1,500,000,000 7
of financial aid on textbooks each semester. The high costs of these 8
items require the use of a student's state financial aid to pay for 9
these items over housing, basic needs, transportation, and other 10
academic necessities. 11
NEW SECTION. Sec. 2. A new section is added to chapter 82.08 12
RCW to read as follows: 13
(1) The tax levied by RCW 82.08.020 does not apply to sales of 14
required course materials purchased by a student enrolled at an 15
institution of higher education if: 16
(a) The student presents a valid student identification card or 17
other form of identification indicating that they are a student at an 18
institution of higher education; 19
(b) The student presents proof of enrollment in the course at the 20
time of purchase; and 21
(c) The purchase is made from a bookstore affiliated with the 22
institution of higher education, an online vendor designated by the 23
institution of higher education, or another retailer that verifies 24
the student's enrollment and course material requirements.25
(2) An institution of higher education must provide students with 26
information about the sales tax exemption in this section and the use 27
tax exemption in section 3 of this act for required course materials 28
by: 29
(a) Publishing details about the exemption on the institution's 30
official website; and 31
(b) Including either an explanation of the exemption or a link to 32
additional information in course or program syllabi.33
(3) The definitions in this subsection apply throughout this 34
section unless the context clearly requires otherwise.35
(a) "Institution of higher education" has the same meaning as in 36
RCW 28B.10.016. 37
(b) "Student" means a person who has registered for classes at an 38
institution of higher education. 39
p. 2 HB 1751
(c) "Required course materials" means any textbooks, 1
supplementary materials, and other instructional content, whether in 2
digital or physical format, that are required or recommended by the 3
instructor or institution of higher education for a course offered 4
for academic credit. 5
NEW SECTION. Sec. 3. A new section is added to chapter 82.12 6
RCW to read as follows: 7
(1) The tax levied by RCW 82.12.020 does not apply to the use of 8
required course materials purchased by a student enrolled at an 9
institution of higher education. 10
(2) The eligibility requirements, conditions, limitations, 11
and definitions in section 2 of this act apply to this section.12
NEW SECTION. Sec. 4. RCW 82.32.805 and 82.32.808 do not apply 13
to this act.14
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p. 3 HB 1751